The Court:—This is an appeal from the Court of Appeal of Quebec. The appellant is a trustee in bankruptcy who acquired the right to sell goods which had been purchased by the bankrupt company. He argues that the company incurred liability to
Urie, J (Heald, J concurring):—For the reasons given in the appeal of Gurd's Products Company Limited, Court File No A-366-81, a copy of which is attached hereto, I would allow the appeal with costs both here and below,
Muldoon, J:—The above double styles of cause are displayed because of the Associate Chief Justice's orders pronounced, with the parties' consent, on November 1983, that the trials be heard together and on common evidence.
Urie, J (Heald, J concurring):—This appeal from a judgment of the Trial Division was heard together with appeal, Court File No A-367-81, Her Majesty the Queen v Grandson Holdings Inc. The appeals are from judgments
MacGuigan, J:—The question for determination on this appeal is whether a taxpayer who does not own timber or cutting rights is nevertheless entitled to an investment tax credit on equipment used to build logging roads and to perform related site services
Collier, J:—The plaintiff is appealing the reassessment by the Minister of National Revenue, of its 1974 income tax.
Walsh, J:—This is an appeal from reassessment of plaintiff’s income tax for its fiscal years ending on March 31, 1976, 1977 and 1978 which added revised taxable income of $89,289, $234,615 and $392,423 for the said years respectively as a result of
The Chief Justice:—The issue in this appeal is whether the Tariff Board erred in law in declaring that imported steel shot and grit, when used in the cleaning and peening of castings exported, are “materials consumed in the manufacture or
The Chief Justice:—In the opinion of the Court the majority of the Tariff Board applied an unduly narrow interpretation of the word “development” in subparagraph 6(b)(i) of Part XVII of Schedule III of the Excise Tax Act and
Reed, J:—The plaintiff seeks a reassessment of the income tax payable by it for the 1976 and 1977 taxation years on the ground that:
